משנה על חלה 1:1

Regarding terumah and bikkurim:One is liable to death And the [additional] fifth; And they are forbidden to non-priests; And they are the property of the priest; And they are neutralized in a hundred and one parts; And they require the washing of hands; And the setting of the sun. These [laws] apply only to terumah and bikkurim, but not to tithe.